Schedule O (Form 990-EZ or Form 990)

Schedule O is used to provide the IRS with narrative information required for responses to specific questions
on Form 990-EZ and to explain the organization's operations or responses to various questions.

Who must file Schedule O?

All organizations that file Form 990 and certain organizations that file Form 990-EZ must file Schedule O (Form 990 or 990-EZ). At a minimum, the schedule must be used to answer Form 990, Part VI, lines 11b and 19. If an organization is not required to file Form 990 or 990-EZ but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules.

Instructions for filing Schedule O

Use as much room as you need to provide adequate information on Schedule O, there is no limit to the
amount you may submit. Complete first the required information on Form 990 or 990-EZ before using Schedule O.
When filing out the schedule, clearly identify which part of Form 990 or 990-EZ the response pertains to.